Ita/31/2011 Of The Commissioner Of Income Tax v. M/S.southern Auto Fuels

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY THURSDAY, THE 24TH MARCH 2011 / 3RD CHAITHRA 1933 ITA.No. 31 of 2011() -------------------- AGAINST THE ORDER IN ITA.48/COCH/2006 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- M/S. SOUTHERN AUTO FUELS, THANKALAM, KOTHAMANGALAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 24/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ---------------------------------- I.T.A. No.31 of 2011 --------------------------------- Dated, this the 24[th] day of March, 2011 J U D G M E N T Ramachandran Nair, J. Heard learned Standing Counsel for the appellant. After hearing the learned Standing Counsel and after goingthrough the Tribunal's orders confirming the CIT(Appeals)'s order,we find that the assessment made under Section 158BC was rightlyheld to be not tenable by the Tribunal because search wasconducted on one Mr.C.P.David, who is not a partner of therespondent assessee. Even though learned Standing Counselsubmitted that search was made in the premises of the respondent,no warrant was issued for searching the firm and no notice underSection 158BD was issued to the respondent for assessment basedon materials, if any, gathered during the search conducted in thepremises of Mr.C.P.David. We, therefore, do not find any merit in theappeal. The Income Tax Appeal is consequently dismissed. (C.N.RAMACHANDRAN NAIR, JUDGE) (BHABANI PRASAD RAY, JUDGE)